NIPPON SUISAN K.K.
image by Al Fisher, None
The emblem is a stylised kanji Ni of Nippon in traditional mon form, also described as Nichi, representing one sun or one day. The normal black funnel carries a white emblem; red emblems also appeared on white or cream funnels, with many chartered-vessel variations. A monochrome Hukusima Maru photograph confirms N84.
Rosanoski identifies this flag as a source error, apparently inferred from the funnel.